In accordance with Austrian legal obligations appropriate organisational measures and internal guidelines have to be established to prevent the abuse of inside information. Amongst other legal acts such obligations and other relevant regulations are stipulated in the Austrian Stock Exchange Act and in the Austrian Regulation on Compliance for Issuers (Emittenten-Compliance-Verordnung, "ECV").

To strengthen the awareness for inside information within the Zumtobel Group a framework of Insider Guidelines ("INLine") was established. It consists of

1. general statement on inside information in the Code of Conduct of the Zumtobel Group,
2. the Corporate Insider Policy with information which is important to know for all persons working in and for the Zumtobel Group, and
3. the Corporate ECV Compliance Policy which applies to all persons working in so-called confidentiality areas

In its meeting of 18 April 2006, the Management Board of Zumtobel AG appointed Dietmar Grabher as Zumtobel Group's Beauftragter für Insider Compliance.